Susan Tan (ス-ザン タン)
7364ff56bc
[acc] acc declare + present clause for COMMON blocks ( #175588 )
...
Fix: `!$acc declare present(/COMMON/)` no longer adds
`acc.declare(dataClause=acc_present)` attribute to the fir.global
common.
Lowering change: COMMON+present is lowered through the structured
declare path (fir.address_of + acc.present operand) to preserve scope.
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